Elements of Auditing

Difference between Auditing and Investigation. Auditing is an independent and systematic examination of the books, accounts, records and financial statements ...

An audit conducted in between two annual audits is called Interim Audit. Whenever, a company wants to declare interim dividend it becomes necessary to get ...

Continuous audit is an audit, which is conducted continuously throughout the year at regular or irregular intervals during the financial year. Periodical audit ...

The clerical errors are of three types: Errors of Commission: It may be committed either at the stage of recording a transaction in a books of accounts or ...

Accountancy and Auditing are not the same thing. Following are the differences between Auditing and Accounting: Origin: Accountancy was originated in 1494 ...

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